NAICS 316998: All Other Leather Good and Allied Product Manufacturing
This industry comprises establishments primarily engaged in manufacturing leather products (except footwear and apparel) from purchased leather or leather substitutes (e.g., fabric, plastics).

Illustrative Examples:

Billfolds, all materials, manufacturing
Boot and shoe cut stock and findings, leather, manufacturing
Dog furnishings (e.g., collars, harnesses, leashes, muzzles), manufacturing 
Luggage, all materials, manufacturing
Shoe soles, leather, manufacturing
Purses, women's, all materials (except metal), manufacturing
Toilet kits and cases (except metal) manufacturing
Watch bands (except metal) manufacturing
Welders' jackets, leggings, and sleeves, leather, manufacturing

ExioML sector: Leather and leather products (19)
Region: US | Year: 2022
Sector value added: 3576.06315505 M EUR | Employment: 52.4100657831 thousand persons
Sector GHG emissions: 1170350180.48 kg CO2 eq | Energy carrier net total: 24627.2523177 TJ | Carbon intensity: 0.32727335333193697

Company: Excelled Sheepskin & Lea Coat
About us. We start with top-grain leather to ensure strength, durability and consistency, and move into luxurious lambskin for buttery soft and durable fashion garments. After 80 years of manufacturing, the kinks have been worked out, so zippers zip, snaps snap and the linings hold up for the life of the jacket.